Topic description
What problem does this topic solve?
Covers tax issues related to wages and salaries, labor remuneration, flexible employment, social insurance contributions, welfare expenses, and enterprise employment models.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Social insurance and employment tax-related policies and official interpretations
Announcement of the State Taxation Administration on Several Matters Concerning Internet Platform Enterprises Handling Withholding Declaration and Agency Declaration for Practitioners on the Platform
Understand in one sentence: Starting October 1, 2025, eligible internet platform enterprises may handle individual income tax withholding on labor remuneration for practitioners within the platform using the cumulative withholding method, and handle VAT and surcharge filings on their behalf; at the same time, those that complete filing and tax payment, real-name verification, and retain materials proving business authenticity may deduct relevant labor remuneration before tax on a reimbursement basis with prescribed vouchers.
Common Questions
How to check and use social insurance and employment tax-related matters?
How to use social security and employment-related taxation?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.